This article describes requirements for different document- / voucher types in Spain. The layouts of the individual documents serve only as examples. The design of the corresponding document types is up to you. In any case, care should be taken to integrate the necessary elements and to comply with any prescribed positioning of certain elements.

Simplified invoice - "Factura simplificada"

The "Factura simplificada", or simplified invoice, is the typical cash register receipt in Spain. There is no separate "receipt" as such. Each system issues either a simplified invoice or a "normal" invoice.

Simplified invoices may be issued up to a maximum amount (total) including VAT of EUR 400, in certain cases also up to an amount of EUR 3,000 (e.g. retail sales to end consumers, etc.).

The content of invoices and simplified invoices is defined in Royal Decree 1619/2021.

Example of a simplified invoice:

Furthermore, the simplified invoice must contain information on special tax procedures, such as tax-free transactions if the invoice was issued by the recipient, special regulations for travel agencies, application of the equivalence surcharge regime, etc.

Document elements

Legend:

Type:

M ... Mandatory element
MS ... Mandatory information, special requirements for the position, format,...
R ... Recommended
O ... Optional

No.	Element	Type	Description
1.	Text "QR tributario:"	MS	Text must be placed in front of the fiscal QR code (above). Distance to QR code: min. 2-6mm
2.	Tax QR-Code	MS	Tax QR code must comply with ISO/IEC 18004 standards and be the ‘first’ QR code on the invoice / simplified invoice, BEFORE the actual content. Size: min. 30 x 30mm max. 40 x 40mm Distance: min. 2mm on each side recommended: 6mm on each side
3.	Text "Factura verificable en la Sede electrónica de la AEAT" ("Invoice verifiable at the AEAT e-Office")	MS	Text must be placed after the tax QR code. Permitted variants: "Factura verificable en la Sede electrónica de la AEAT" "VERI*FACTU"
4.	Logo	O	Logo of the invoice issuer
5.	Company name, address location, VAT ID. (NIF)	M	Full company name or name of the invoice issuer The tax identification number (NIF) of the invoice issuer assigned by the Spanish tax administration
6.	Type of invoice	R	Information on the type of invoice invoice ("factura") or simplified invoice ("factura simplificada")
7.	Date of issue (and date of the transaction, if different from the date of issue)	M	Date of issue, additionally - if different from the date of issue - the date of the transaction
8.	Invoice number and series	M	Consecutive, ascending, complete invoice number in each series. Note: see articele "Invoice numbers and series in Spain"
9.	Line items / price (description of the goods or service)	M	Description and details of the goods or services sold
10.	Sum	M	Total of invoice
11.	Text "IVA INCLUIDO" ("incl. VAT"), or indication of the tax rate	M	Indication of the applicable VAT rates and their totals, but at least an indication that VAT is included in the total.
12.	VAT-details	R	see previous element 11.
13.	for corrected invoices: Reference to the corrected invoice	M	In the event of invoice corrections, a reference to the original invoice and the amended details must be included. Note: In the event of an exchange or cancellation, NO correction invoices are issued, but a normal invoice / simplified invoice. Correction invoices are invoices that are created because the invoice content of the original invoice contains an error. (not included in example)

Complete invoice

Below you will find an example of a complete invoice and a description of the required elements.

Please check the validity of your issued invoices with your Spanish tax advisor!

Example of a complete invoice:

Elements

Legend:

Type:

M ... Mandatory element
MS ... Mandatory information, special requirements for the position, format,...
R ... Recommended
O ... Optional

No.	Element	Type	Description
1.	Text "QR tributario:"	MS	Text must be placed before the tax QR code (above). Distance from QR code: min. 2-6 mm
2.	Tax QR-Code	MS	The tax QR code must comply with ISO/IEC 18004 standards and be placed as the “first” QR code on the invoice/simplified invoice, BEFORE the actual content. Size: min. 30 x 30mm max. 40 x 40mm Distance: min. 2mm on each side recommended: 6mm on each side
3.	Text "Factura verificable en la Sede electrónica de la AEAT" ("Invoice verifiable at the AEAT e-Office")	MS	Text must be placed after the tax QR code. Permitted variants: "Factura verificable en la Sede electrónica de la AEAT" "VERI*FACTU"
4.	Logo	O	Logo of the invoice issuer
5.	Company name, address location, VAT ID. (NIF)	M	Full company name or name of the invoice issuer The tax identification number (NIF) of the invoice issuer assigned by the Spanish tax administration
6.	Type of invoice	R	Information on the type of invoice invoice ("factura") or simplified invoice ("factura simplificada")
7.	Invoice number and series	M	Consecutive, ascending, complete invoice number in each series. Note: see articele "Invoice numbers and series in Spain"
8.	Transaction date	M	The date of the transaction to be documented or, if different from the invoice date, the date on which the prepayment was received.
9.	Issue date	M	Date on which the invoice was issued.
10.	Invoice recipient	M	Full name or company name of the invoice recipient.
11.	Tax residence invoice recipient	M	Tax residence of the recipient Note: This information is not required if the recipient is a natural person who is NOT a business owner or self-employed.
12.	Tax identification number recipient	M	Indication of the recipient's tax identification number in the following cases: That it is a supply of goods intended for another Member State and exempt from tax under Article 25 of the Tax Code. In the case of transactions between businesses (B2B). The business activity must take place within the territory where the tax applies, and the entrepreneur or freelancer who must issue the invoice must be considered resident in that territory.
13.	Description of transaction	M	Description and details of the goods or services sold, including all information necessary to determine the tax base and the amount of tax, including the unit price excluding tax for these transactions, as well as any discounts or credits not included in this unit price.
14.	Tax rates		The tax rates applicable to the transactions, if any.
14.1	Equivalence surcharge	M	Applicable equivalence surcharge. If applicable (not included in the example)
15.	Total	M	Document total
16.	For corrected invoices: Reference to the corrected invoice	M	In the event of invoice corrections, a reference to the original invoice and the amended details must be provided. Note: In the event of an exchange or cancellation, NO correction invoices will be issued; instead, a normal invoice/simplified invoice will be issued. Correction invoices are invoices that are issued because the content of the original invoice contains an error. If applicable (not included in example)
17.	Note on tax exemption	M	If the transaction is exempt from tax, reference must be made to the provisions of Directive 2006/112/EC, the Value Added Tax Act, or the tax exemption. If applicable (not included in example)
18.	Note on "Reverse charge"	M	Reference to the reversal of tax liability (reverse charge transaction) If applicable (not included in example)
19.	Note on special regulations	M	Reference to special regulations such as: Special regulation for travel agencies Special regulation for second-hand goods Special regulation for works of art etc. If applicable (not included in example)

Source:

https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/manual-iva-2021/capitulo-10-obligac-formales-suj-registro/obligaciones-materia-facturacion/contenido-factura.html

VERI*FACTU - Document requirements Spain

Simplified invoice - "Factura simplificada"

Document elements

Complete invoice

Elements

Comments

Simplified invoice - "Factura simplificada"

Document elements

Complete invoice

Elements

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